SHREE SANCHASUMATHINATHBHAGWANRAJENDRASURI JAIN SHWETAMBER TRUST,MADURAI vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), CHENNAI

This appeal filed by the assessee is directed against the order of Commissioner of Income Tax (Exemption) dated 25.12.2024, rejecting the assessee’s condonation application filed u/s.119(2)(b) of the Income Tax Act, 1961 (hereinafter called ‘the :- 2 -: Act’). The CIT(E) had disposed off the assessee’s condonation application for filing Form No.9A belatedly by observing as under:- “6.1 Inspite of the opportunities given vide letters dt.159.09.2020, 22.10.2024 and 15.11.2024 the assessee has failed to produce the proof of investment of accumulated funds before the JAO and this office. As per material available on record, it cannot be ascertained as to whether the assessee has invested the accumulated amount fully as per modes prescribed u/s 11(5) of the Act. Further, the assessee has failed to prove it was prevented by reasonable cause from filing of applications in Form No.9A within the stipulated time.”

When the case was posted on 30.07.2025, none was present on behalf of the assessee. Accordingly, the case was adjourned to 31.07.2025. On 31.07.2025 also, there was no representation on behalf of the assessee. Hence, we proceed to dispose off the matter after hearing the Ld.DR.

The Ld.DR submitted that this appeal is filed against the order of the CIT(E) rejecting assessee’s application u/s.119(2)(b) of the Act. The Ld.DR submitted the same is not an appealable order before the Tribunal u/s.253 of the Act.

We have heard Ld.DR and perused the material on record. The appeal is preferred by the assessee against the order passed by the CIT(E) rejecting assessee’s application for condonation of :- 3 -: delay in filing Form No.9A u/s.119(2)(b) of the Act. The order passed by the CIT(E) is not an appealable order before the Tribunal u/s.253 of the Act. Hence, the grounds raised by the assessee is rejected. It is ordered accordingly.